Analisis Key Performance Indicator Berbasis Balanced Scorecard sebagai Alat Pengukur Kinerja
(Studi pada Kantor Kementerian Agama Kabupaten Malang)
Abstract
Pengukuran kinerja organisasi publik menjadi krusial dalam memastikan efisiensi dan efektivitas pelayanan. Kantor Kementerian Agama Kabupaten Malang menggunakan Key Performance Indicator (KPI) berbasis Balanced Scorecard (BSC) sebagai alat evaluasi kinerja. BSC, yang dikembangkan oleh Kaplan dan Norton, menilai kinerja dari empat perspektif: keuangan, pelanggan, proses internal, serta pembelajaran dan pertumbuhan. Penelitian ini menggunakan metode kualitatif studi pustaka untuk menganalisis implementasi KPI berbasis BSC pada instansi tersebut. Hasil menunjukkan bahwa penerapan BSC memberikan evaluasi kinerja yang menyeluruh dan membantu dalam perencanaan strategis serta pengalokasian sumber daya. Kesimpulannya, pendekatan BSC efektif dalam meningkatkan kinerja organisasi dan mendukung pencapaian tujuan strategis.
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